When asked about the possibility of Manny Ramirez signing with the Yankees, Red Sox GM Theo Epstein basically said it’s not his concern.

Otherwise, the theme of Epstein’s comments was flexibility. Justin Masterson could be a starter or reliever, and Epstein won’t get hung up on acquiring any one player.

Nick Cafardo of the Boston Globe says the Red Sox are heavily involved on Junichi Tazawa, though the Braves and Mariners are after him as well. The Sox also like Kenshin Kawakami and may have interest in Paul Byrd and Javier Vazquez.

Cafardo believes the Mets and White Sox have interest in Julio Lugo. It would have to be a bad contract swap. Cafardo adds that the Red Sox view Jacoby Ellsbury as their starting center fielder, and there has been trade interest in Coco Crisp.

Boston’s luxury tax threshold for 2009 is $160.5MM.

By tomorrow the Red Sox should receive the Jason Varitek book compiled by the Boras corporation. Boras gave a ridiculous Varitek pitch to the media; click the link for quotes. Epstein will meet with Boras today to discuss his clients.

The Red Sox plan to talk to the Rangers, with Taylor Teagarden, Jarrod Saltalamacchia, and Gerald Laird as possibilities. For Teagarden, the Red Sox would probably have to give up Clay Buchholz or Michael Bowden.